Social Security Handbook

932.1Are services of ministers and members of religious orders
covered by Social Security?

Your services as a minister or member of a religious order are
covered by Social Security as self-employment if you:

Performed the services after 1967;

Are or were a duly ordained, commissioned, or licensed
minister of a church in the exercise of your ministry or by a member
of a religious order not under a vow of poverty;

Did not elect to be exempt from Social Security taxation
and coverage (see §§1131-1132).

932.2Can work performed by a minister or member of a religious
order, under a vow of poverty, be covered by Social Security?

Your services may be covered by Social Security if the religious
order has elected to have services performed by its members covered
by Social Security.

932.3How does a religious order elect to have the work of its members
covered by Social Security?

To elect coverage, the order or subdivision of the religious
order must file Form SS-16 (Certificate of
Election of Coverage) with the Internal Revenue Service for
members of religious orders under vow of poverty.

932.4If services performed by a religious order are covered by
Social Security, what do the members' covered wages include?

If are a member of a religious order that is covered by Social
Security, your covered wages are the fair market value of any food,
lodging, clothing, or other perquisites furnished by the order. Your
wages must not be less than $100 a month in order to be covered by
Social Security.

Important Information:

Other Government Websites:

Follow:

External Link Disclaimer

You are exiting the Social Security Administration's website.

Select OK to proceed.

Disclaimer

The Social Security Administration (SSA) website contains links to websites not affiliated with the United States government. These may include State and Local governmental agencies, international agencies, and private entities.

SSA cannot attest to the accuracy of information provided by such websites. If we provide a link to such a website, this does not constitute an endorsement by SSA or any of its employees of the information or products presented on the non-SSA website.

Also, such websites are not within our control and may not follow the same privacy, security or accessibility policies. Once you visit such a website, you are subject to the policies of that site.